This Resolution amends the Value Added Tax Implementing Regulations by adding paragraph 5 to Article 6. The primary purpose is to exclude the value of supplied capital assets from the total annual supplies calculation for the mandatory VAT registration threshold. This exclusion applies only if the capital asset is used to operate and further the Person’s economic activity under a commercial registration or similar licence, and was not held to generate rental income. The amendment refines the threshold calculation, preventing major asset disposals from incorrectly triggering a registration obligation. A subsequent resolution later removed a clause concerning natural persons.